2. Beat butter and sugar in the bowl of an electric mixer until light and creamy. Add milk and eggs, then beat on medium-high speed for 2 minutes. Add flour, baking soda and salt; beat for an additional minute. Stir in toffee bits.

3. Spoon into prepared tins and bake for 18 to 20 minutes or until a toothpick inserted in the center comes out clean.

4. Remove from tins while still slightly warm.

5. While cupcakes are baking, prepare frosting by combining brown sugar, cream and butter in a heavy saucepan.

6. Bring to a boil over medium-high heat, stirring constantly. Continue boiling without stirring for 1 minute. Transfer to a mixing bowl and let cool for about 20 minutes.

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